Guide for foreign employees working in Belgium - Flanders Foreign ...

Guide for 

foreign employees 

working in Belgium 

Immigration - Tax 

Social Security Law 

Social Formalities

Guide for foreign employees working in Belgium 

Immigration - Tax - Social Seurity Law - Social Formalities 

a publication of 

Flanders Investment & Trade 

Gaucheretstraat 90 I BE - 1030 Brussels - Belgium 

T +32 2 504 88 71 I F +32 2 504 88 70 

invest@fitagency.be I www.flandersinvestmentandtrade.com 

Acknowledgement 

We would like to thank PricewaterhouseCoopers Tax Consultants 

for their contribution to this booklet. Their Belgian immigration 

team members are: 

• Jan.Goeman@pwc.be, Partner, +32 3 259 31 54 

• Bart.Elias@pwc.be, Director, +32 3 259 31 56 

• Peggy.Smets@pwc.be, Manager, +32 3 259 31 76 

• Kris.Haveneers@pwc.be, Senior Legal Advisor, +32 2 710 44 21 

Disclaimer 

Flanders Investment & Trade and the contributing consultancy firm 

have taken great care in compiling these sections. Please be aware, 

however, that they do NOT offer comprehensive tax or legal advice 

for specific transactions or investments. Rather, this publication is 

designed to provide an overview of the subject matters covered and 

to make the reader aware of certain features of the applicable laws 

and regulations. Potential investors are strongly urged to retain 

competent legal and/or tax counsel before implementing a 

business plan or making an investment. 

The information presented is based on laws and regulations in 

effect on January 1, 2009. 

2st edition - 1stprint - December 2009 

© All rights reserved 

All rights reserved. No part of this publication may be reproduced, 

stored in a retrieval system or transmitted in any form by any 

means, electronic, mechanical, photocopying, recording or otherwise 

without the written permission of the publisher and the 

copyright owner.

Guide for 

foreign employees 

working in 

Belgium 

Immigration 

Tax 

Social Security Law 

Social Formalities

Belgian chocolates: 

simply divine! 

4 Guide for foreign employees working in Belgium

Table of contents 

1 Immigration formalities ............................................................7 

1.1 General... ............................................................................. 7 

1.2 Work permit ....................................................................... 11 

1.3 Professional card ............................................................... 18 

1.4 Obtaining a visa to enter Belgium ..................................... 21 

1.5 Registration with the local autority of residence .............. 23 

2 Tax formalities .........................................................................27 

2.1 General .............................................................................. 27 

2.2 Belgian taxation of residents ............................................ 28 

2.3 Belgian taxation of non-residents ..................................... 30 

2.4 Tax filing obligation ............................................................ 33 

3 Social law obligations .............................................................35 

3.1 Limosa ............................................................................... 35 

4 Social security .........................................................................41

City of Antwerp by night

Immigration 

formalities 1 

1.1 General 

Before relocating an employee to Belgium or before a 

self-employed person moves here, it is crucial to know whether the 

employee needs a work/professional card and a residence permit. 

Without the appropriate documents, he may not work or reside 

in Belgium. 

The procedure that has to be followed in this respect depends on 

the employee’s nationality. 

A The employee is a national of one of the EEA countries 

(European Economic Area (EU members + Iceland, Norway, 

Lichtenstein) or Switzerland 

Work Permit – Professional Card 

The following countries are members of the European Union: 

Austria, Belgium, Bulgaria, Cyprus, The Czech Republic, 

Denmark, Estonia, Finland, France, Germany, Greece, 

Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, 

The Netherlands, Poland, Portugal, Romania, Slovakia, 

Slovenia, Spain, Sweden and the UK 

The EU treaty provides for the free movement of persons within 

the European Union. As a consequence, employees/self- 

employed persons who are citizens of one EU Member State 

are, in principle, free to work in another Member State without 

a work permit/professional card. 

Please note that, for work permit purposes, however, this is not 

the case for the 2 countries that joined the EU in 

January 2007 (see important note below). 

Visa Requirements 

Employees who are nationals of the above countries can enter 

Belgium on the basis of their national passport, without being 

in possession of a visa. 

Immigration - Tax - Social Security - Law - Social Formalities 7

Belgian Residence Permit 

In the case of a stay in Belgium of less than 90 days within any 

given period of 6 months, EEA nationals have to be in possession 

of a declaration of arrival issued by their local authority. 

This declaration of arrival is issued on the basis of the subject’s 

national passport and is valid for 90 days. If the subject stays 

in a hotel, the hotel register takes the place of a declaration of 

arrival. 

If the subject stays in Belgium for more than 90 days (within 

any given period of 6 months), a declaration of registration 

has to be applied for. The application for this “declaration of 

registration” has to be filed with the municipality of the place 

of residence of the employee. It is the free choice for the EEA 

national to opt for the electronic version of the declaration of 

registration, being the E-card. The validity of this card depends 

on the length of stay of the individual in Belgium.. 

Important note – work permit For the following EU countries 

(new EU Member States as from 1 January 2007), transitional 

measures apply: Bulgaria, Romania. 

In most cases, employees who are nationals of these new EU 

Member States still need a work permit in order to work in 

Belgium legally. The conditions for obtaining a work permit 

are more lenient, however. Transitional measures will apply 

until 31 December 2011. 

The residence requirements for entering Belgium are no 

different compared to those for other EU nationals. In the case 

of a stay in Belgium for more than 90 days within any given 

period of 6 months, a Belgian residence permit is issued 

linked to the expiry date of the relevant work permit. 

B The employee is a non-EEA national 

Work Permit 

In principle, every non-EEA national working in Belgium has 

to be in possession of a work permit, although some categories 

of workers are exempted herefrom. The employer has to 

obtain an authorization to employ. Hereafter we only refer to 

the work permit for both documents as they are linked. 

The work permit has to be applied for in Belgium by the 

employer (or an agent). 


Professional Card – Self-employed Persons 

In principle, every non EEA-national intending to take up self- 

employment in Belgium has to be in possession of a profes- 

sional card, although some categories are exempted 

herefrom. 

The professional card has to be applied for from the Belgian 

diplomatic or consular representative in the applicant’s 

country of residence or from the local authority where the 

applicant is resident (or is established) in Belgium. 

Visa Requirements 

In the case of a stay in Belgium of less than 90 days within 

any given period of 6 months, it will depend on the subject’s 

nationality whether a visa is required to enter Belgium or not: 

citizens of the USA, Australia, Canada, Korea, Japan, etc. can 

enter Belgium on the basis of their national passport. For 

other nationalities such as citizens of India, China, Turkey,... 

a business visa C will be required. 

In the case of a stay in Belgium for more than 90 days within 

any given period of 6 months, non-EEA nationals have to be 

in possession of a type D visa in order to enter the country 

and are required to obtain a Belgian residence permit. For 

more details, see the separate section on Visa Requirements’ 

further on. 

Residence in Belgium 

For a stay in Belgium of less than 90 days (within any given 

period of 6 months), non-EEA nationals have to be in possession 

of a declaration of arrival issued by their local authority. 

This is issued on the basis of their visa or national passport 

and is valid for 90 days. If the subject stays in a hotel, the 

hotel register takes the place of a declaration of arrival. 

If the subject stays in Belgium for more than 90 days within 

any given period of 6 months, a Belgian residence permit 

(electronic residence card A) has to be applied for. This application 

has to be filed with the local council office for the 

individual’s place of residence. 


1.2 Work permit 

The employer has to obtain an authorization to employ the employee 

in question. The employee has to be in possession of a valid 

work permit. These two documents have to be obtained prior to the 

commencement of work in Belgium. In practice, both applications 

are filed at the same time by the employer or his agent. In the following, 

we use the term ‘work permit’ to cover both documents, as 

they are inextricably linked. 

A Procedure for obtaining a work permit 

The procedure for obtaining a work permit goes as follows: 

1. In order to obtain a work permit, an official application form 

accompanied by a set of prescribed documents has to be sent 

to the regional work permit authorities. 

2. After approval, the original work permit will be sent to the 

local authority for the district where the employer or its agent 

is established; the local authority actually issues the work 

permit. The original authorization to employ will be sent to the 

employer or his representative.

Offices of the European 

Community in Brussels 

B Types of Work Permits 

There are three types of Work Permit: types A, B and C. 

1. Type A 

Work Permit Type A is meant for those employees who are able 

to prove that in the period of 10 years, prior to the application, 

he has worked in Belgium with a work permit Type B for a 

consecutive 4 years and with a legal and uninterrupted 

residence in the same period. 

Work Permit Type A does not apply for the following categories: 

• Specialized technicians; 

• Internships and au pairs; 

• Posted employees; 

• Researchers and guest professors at a university or 

other recognized scientific institutions; 

• Highly skilled employees; 

• Spouse and children of a self-employed person; 

• Spouse and children of a person with any other special 

residence permit for Belgium. 


2. Type B 

In general, only certain categories are able to receive this type 

of Work Permit: 

• Highly skilled employees; 

• Managerial employees; 

• Internships; 

• Specialized technicians; 

• Professional athletes; 

• Au pairs. 

• Spouses 

The most common type in relation to employment within 

multinationals is type B, which has to be applied for by the 

employer. More details about this permit will be explained 

in the section below. 

3. Type C 

This type of work permit is meant for categories of persons 

who are staying in Belgium for a very specific reason and for 

a limited period only. 

Examples are: foreign students, seasonal workers in certain 

sectors, asylum seekers etc. 

General Conditions 

The Belgian legislation places general restrictions on the issue of 

work permits and authorizations to employ; they can only be issued 

if: 

• the employer can prove that it cannot find an employee on the 

European employment market with the same qualifications 

as the foreign employee it wishes to hire (labor market 

criterion). 

Proving that no employee can be found on the Belgian (or 

European) employment market with the same professional 

skills, even after training, is a complex matter. In fact, the 

employer will have to demonstrate that it has searched 

extensively (by advertising in newspapers, via the local 

employment office, etc.) for an employee with the same 

qualifications; 

• the person concerned is a national of a country with which 

Belgium has a manpower agreement (the 12 new EU 

Member States, Algeria, Bosnia-Herzegovina, Croatia, 

Macedonia, Montenegro, Morocco, Serbia, Switzerland, 

Tunisia and Turkey); 

• a separate employment contract has been signed containing 

quite specific provisions e.g. dealing with the costs of 

repatriation and healthcare; 


• the employee is not yet in Belgium in the view of his 

employment. 

A work permit for an employee not qualifying for an exemption 

from these conditions will by no means be automatically issued. 

Exemptions: 

The conditions are waived for certain categories of employees, 

the two most common are highly qualified persons and managerial 

employees. It is usually possible for multinationals to obtain a work 

permit under one of these two exceptions. 


Highly Qualified Employees 

Highly qualified employees whose annual gross taxable salary is at 

least EUR 35,638 (non-taxable expatriate allowances not included) 

need not fulfill the labor market criterion, or fall under a manpower 

agreement or have a specific employment contract. 

Hence, a work permit is generally issued if all the documents 

mentioned below are provided. The person’s qualifications, position 

and experience are considered in determining whether or not the 

employee is highly qualified. 

The eight year restriction on the validity of a work 

permit does not apply where the employee is under a contract 

with the Belgian company (i.e. has not been posted to Belgium) 

and earns a gross annual salary higher than EUR 59,460. 

Managerial Employees 

For managerial employees earning a gross annual salary of at least 

EUR 59,460, the restrictions relating to the employment market, 

the labor market, manpower agreement and separate employment 

contract criteria also do not apply. 

The employee is issued with a work permit to which no maximum 

employment period applies. 

An employee who has already worked as a highly qualified employee 

for several years can obtain a type B work permit as a managerial 

employee if his position and duties change accordingly. 

Formalities to be completed 

To apply for a work permit, the following documents are needed: 

• a power of attorney by the employer in favor of a law firm or 

a consultancy firm, if they handle the application; 

• a completed work permit questionnaire; 

• a medical certificate issued by a doctor accredited by the 

Belgian embassy or consulate in the applicant’s home 

country or last country of residence; 

• the employment contract between the employee and 

the (foreign) employer; 

• a copy of the subject’s national passport (all pages); 

• a career résumé; 

• copy of the applicant’s degree certificates; 

• 3 passport-size photographs of the employee for collecting 

the work permit; 

• a service agreement between the foreign employer and 

the Belgian client (if possible). 

In the case of an assignment, we also require: 


• an assignment letter and assignment agreement to be typed 

on the employer’s headed notepaper; 

• a service agreement between the foreign employer and the 

Belgian client (if possible). 

In the case of a transfer, we also need a declaration by the 

employer that the Belgian (employee and employer) social security 

contributions will be paid. 

Validity 

A work permit can be obtained for a period of 12 months, and is 

renewable annually until the maximum period elapses. 

How long does it take? 

Once the application has been filed, it takes about 2 to 4 weeks for 

the work permit to be issued. 

Remark new EEA-Member States 

As mentioned before citizens of Romania and Bulgaria still require 

a work permit in order to be able to legally work in Belgium. 

A simplified procedure for obtaining a work permit is possible for 

certain categories of employees that are considered difficult to 

recruit (knelpuntberoepen/postes à pourvoir). 

According to this simplified procedure, the work permit has to be 

issued within five working days upon production of the employment 

contract and the national passport. 

Each Region has prepared a list of the jobs in question. Some 

examples are: 

• engineers, 

• accountants, 

• product and marketing managers, 

• technicians, 

• translators, 

• bakers. 

Exemptions from having to obtain a Work Permit 

In principle, all non-EEA citizens working in Belgium have to be 

in possession of a work permit. Some categories of persons are 

exempted. 

The most important categories are: 

• spouses of Belgian or EEA nationals under certain 

conditions; 


• persons employed within the framework of a service 

agreement between two EEA-member companies; 

• foreign managerial employees coming to work in Belgium 

provided that they are to be employed by the Belgian 

headquarters (i.e. under a local employment contract) and 

their gross annual salary exceeds EUR 59,460; 

• foreign employees sent to Belgium by their foreign employer 

to attend academic congresses or closed meetings (‘business 

trips’), provided they do not stay in Belgium for more than five 

days a month; 

• foreign employees sent to Belgium by their foreign employer 

to receive intra-group classroom training, provided that 

the training does not exceed three months. The exemption is 

limited to the actual 

duration of the training and a number of strict conditions 

have to be complied with, mainly relating to the nationality of 

the persons concerned (there is a limited list of nationalities) 

or the place where the employer is has his principal place of 

business; 

• research workers sent to Belgium to carry out research with 

a recognized research institute as part of a visiting 

agreement. The exemption is limited to the duration of the 

research project as set down in the visiting agreement 

between the subject and the institute.

• specialized technicians coming to Belgium to assemble/in 

stall foreign-built machinery/equipment (for up to eight 

days); 

• specialized technicians coming to Belgium to repair or 

maintain foreign-built machinery/equipment (for up to five 

days per calendar month); 

• persons testing prototypes for a maximum period of four 

weeks per calendar year. 

City of Bruges by night 

Modern architecture 

in Antwerp 


1.3 Professional card 

A The employee is a national of one of the EEA countries 

or Switzerland 

The EU treaty provides for the free movement of persons within 

the European Union. As a consequence, employees/selfemployed 

persons who are citizens of one EU Member State 

are, in principle, free to work in another Member State without 

a professional card. 

Please note that, for professional card purposes, however, this 

is not the case for the 2 countriesthat joined the EU in January 

2007 (see important note above). 

This principle of free movement also extends to the following 

countries, which are not part of the EU but members of the 

EEA: Iceland, Norway and Liechtenstein, It also extends 

to Switzerland. 

B The employee is a non-EEA national 

All non-EEA nationals carrying on a self-employed business 

activity in Belgium, must be in possession of a professional 

card before starting work. 

This also means that any non-EEA national working in Belgium 

as a director (in French: administrateur/in Dutch: bestuurder) 

of a Belgian company, whether or not he draws emoluments, 

and who thus qualifies as carrying on a self-employed 

business, must also have a professional card. 


There are exemptions to this, e.g. self-employed persons 

coming to Belgium within the framework of a business trip for 

a maximum of three months. If an exemption applies, no 

professional card need be applied for. 

C Procedure for Obtaining a Professional Card 

An application for a professional card can be filed: 

• at the Belgian diplomatic or consular representative in the 

country of residence of the applicant; 

• at the local municipal authorities where the applicant is 

resident in Belgium. This is only when the person is legally 

resident in Belgium. 

An application from an illegal residence status is not allowed. 

Foreigners who already hold a resident permit with an 

unlimited time span (“yellow card”) are exempt from the 

professional card. 

Please note that a key factor in obtaining a professional card is 

to demonstrate the economic benefit of the business (e.g. 

a major investment in Belgium) or the creation of job 

opportunities in Belgium. The importance of the business may 

also be judged on its social, cultural, artistic or sporting 

contribution. The sector which the applicant wishes to be active 

in may not already be saturated, (e.g. phone shops). 

Provided this criterion is met, a professional card may be issued 

within the space of a few months. 

The economic benefit can be proven by one of the following: 

• useful investments; 

• creation of new jobs; 

• positive economic effects on Belgian companies; 

• stimulation of export; 

• innovative or specialized character of the activity 

• etc. 

D Documents needed 

Generally, the following documents are needed to apply for a 

professional card. Note that each embassy/consulate may have 

other requirements needing to be checked upfront. 

• two official application forms; 

• a passport valid for at least 12 months at the time 

of application; 

• an original medical certificate; 

The medical examination for the purposes of applying for 


a professional card must be carried out by a doctor who is 

recognized by the Belgian embassy/consulate general. 

The medical certificate must be stamped and signed by the 

doctor; 

• a detailed personal résumé; 

• certified copies of professional diploma(s) (or educational 

certificates/certificates attesting to knowledge of foreign 

languages). 

• A letter describing and justifying the professional activities 

the individual wishes to carry out in Belgium; 

• a certificate of good conduct together with a translation 

issued within 3 months before the date of application. 

In cases where the applicant has resided in another country 

during the last 5 years, the individual should also submit a 

certificate issued by the relevant authorities in that foreign 

country; 

• a certificate of knowledge of business management 

(business charter) or an affidavit in the case of an exemption 

from the need for this declaration; 

• certain economic information (e.g. brochures, press 

releases) relating to the company in Belgium and other 

countries to prove the economic importance of the 

application (if possible); 

• an application fee will be required together with an 

issuance fee. 

If the applicant has been appointed as a company director, the 

following documents also have to be provided: 

• the deed of incorporation of the company in Belgium; 

• a copy of the minutes of the meeting of the board of directors 

appointing the applicant to the position of director. 

E Validity 

A professional card has a maximum validity of 5 years. But it’s possible 

to receive a professional card with a validity shorter than 

5 years. It can be renewed after the initial validity period has ended. 

G How long does it take? 

The authorized civil service of the Ministry of Economy takes 

the decision on whether or not to issue the professional card. 

There is no official maximum period in which the decision must 

be taken. Usually, it takes between the 4-8 months to receive 

the professional card. If the application is refused, the applicant 

can appeal within a period of 30 calendar days. 

When even the appeal fails, the applicant can apply again after 


Statue of “Manneken Pis” 

in Brussels 

“Grand Place” in Brussels 

2 years for the same activity under the condition that he can put 

forward a ‘new’ element that can proof the economic benefit of 

the activity. 

H What does it cost? 

Upon the application of a professional card, the applicant is 

required to pay EUR 125 in tax stamps. 

1.4 Residence permit formalities - 

registration at municipality for non-EEA nationals 

Obtaining a visa to enter Belgium 

A non-EEA national always (needs) has to be in possession of a visa 

to enter Belgium. 

However, different types of visa exist. The type of visa that has to be 

applied for depends on the purpose and length of the stay in Belgium. 

In case of stay in Belgium for less than 90 days within any given 

six-month period the non-EEA national might need a short term 

visa C in order to enter Belgium. This, however, depends on the 

nationality of the individual concerned as citizens of e.g. USA, 


Japan, Australia, Canada, etc… can enter Belgium on the basis of 

their national passport in case of short stay. Nationals of e.g China, 

India, etc.. have to apply for a C type schengen visa. 

In case of stay in Belgium for more than 90 days within any given period 

of 6 months (can be interrupted), every non-EEA national has to be in 

possession of a visa D (work visa, family reunification etc.) in order to 

enter Belgium and to obtain a Belgian residence permit (electronic 

residence card A), which is a necessary formality (see further). 

This application for the visa D has to be filed at the Belgian 

Embassy or Consulate in the home country or last country of 

residence and can only be filed after delivery of the work permit 

and prior to the arrival in Belgium. 

The most important documents needed are: 

• a medical certificate issued by a doctor recognized by the 

Belgian Embassy/Consulate and legalized; 

• a certificate of good moral conduct covering the last 5 years 

duly legalized and translated; 

Gravensteen castle in Ghent 


• visa application forms; 

• a national passport; 

• a work permit. 

Note: Every Embassy/Consulate has its own requirements and 

might ask additional documents. 

Depending on the Embassy or Consulate concerned and on the 

nationality of the employee concerned (e.g. some Embassies or 

Consulates are not authorized to issue automatically such a visa and 

must apply first for approval from the relevant Belgian Ministry), the 

visa D can mostly be obtained within one working week. 

1.5 Registration with the relevant Belgian municipality 

A Declaration of arrival - Short stay 

In case of stay in Belgium for less than 90 days within any 

given period of 6 months, the non-EEA nationals have to be in 

possession of a declaration of arrival (annex 3 ter) delivered 

by the local municipality. This declaration of arrival will 

be delivered on the basis of the visa C or national passport 

(depending on the nationality) and has to be applied for within 3 

days after the arrival in Belgium. 

In case of stay in a hotel, this declaration of arrival will be 

replaced by the hotel register. 

B Obtaining a Belgian residence permit - Long stay 

In case of long stay in Belgium (i.e. more than 90 days within 

any given period of 6 months), a Belgian residence permit 

(‘electronic card A’) has to be applied for. Within 8 days after 

the arrival in Belgium, the employee has to register with the 

municipality of the place where he intends to reside. 

As each municipality may have its own specific requirements, 

it is advisable to check what they are before going to the town 

hall. 

The following documents should normally be presented, and a 

fee is payable: 

• the employee’s original work permit; 

• 

a copy of the rental agreement; 


Overlooking Ghent

• the employee’s national passport bearing the visa D; 

• 3-4 passport-size photographs; 

• the employee’s birth certificate legalized according to the 

internal procedures of the country that issues the document. 

In case this certificate has not been drawn up in Dutch, 

French, English or German it should be translated by a 

sworn translator into one of these languages; 

• a registration fee. 

A certificate of registration in the foreigners register (electronic 

card A ) will be delivered to the employee once the above has been 

complied with. This electronic card A will, in principle, be valid for 

a maximum duration of 1 year (depending on the period of validity 

of the work permit). It is renewable for a maximum duration of 1 

year, e.g. when the work permit has been extended. 

Note: Under an exceptional procedure (article 25/2 of Royal Decree 

8 October 1981), the Belgian residence permit for a salaried worker 

having a work permit can also be applied for directly at the Belgian 

municipality without having a visa D first. Please note that in such 

case it is very important that the certificate of good moral conduct 

covering the last 5 years should be available when registering 

without the visa D. 

In case, however, the family of the individual will also come to 

Belgium we do not suggest to follow this exceptional procedure 

as, in that case, the family members will only receive a limited 

residence right in Belgium on the basis of which they are not 

allowed to travel. 


Blabla 

Brussels by night 


Tax 

formalities 2 

2.1 General 

In order to determine the Belgian income tax consequences of the 

secondment or transfer of an employee to Belgium, it is essential 

to first establish whether the employee will be treated as either a 

tax resident of Belgium or a tax non-resident of Belgium. 

The Belgian Income Tax Code (BITC) defines Belgian tax residence. 

According to Belgian tax law, an individual qualifies as a Belgian tax 

resident if he has established his domicile or the seat of his wealth 

in Belgium (BITC, section 2(1°)(a) and section 3). 

The term domicile is taken to mean the place where the taxpayer 

effectively and enduringly resides, where his family lives and where 

personal contacts are maintained (article 3/7 of the Commentary 

on the BITC). 

The seat of wealth is the place where the taxpayer manages his 

assets or where the centre of his business activities is located (not 

necessarily the place where his property/assets are situated). 

Belgian tax law lays down an opposable legal presumption that 

an individual has his domicile or the seat of his wealth in Belgium 

when he is registered in the population register of the municipality 

where he resides. 

With respect to the tax residence of a married couple (BITC, sec. 

2(1°)), a special rule applies. The tax residence of a married couple 

is irrefutably deemed to be situated in Belgium if the family residence 

is located there. However, Belgian tax law includes no contrary 

provision (i.e. in cases where the family residence is located 

outside Belgium). 

The question of ‘family residence’ often comes down to a factual 

analysis. For the purposes of Belgian tax law, a family residence 

can be defined as the centre of day-to-day family life or as the centre 

of household interests. 


2.2 Belgian taxation of residents 

Residents of Belgium are taxed on their worldwide income. 

Taxable income comprises real estate income, income from 

movable property, miscellaneous income and earned income. 

For each of these categories, there are specific rules for the calculation 

of the net income. These rules are described below. 

A Earned income 

Earned income is divided into six subcategories: 

• employee salaries and wages; 

• directors’ emoluments; 

• profits from agricultural, industrial and commercial 

activities; 

• proceeds from a liberal profession; 

• profits and proceeds from former work activities; 

• replacement income: pensions, early retirement payments, 

unemployment benefit, health insurance benefits, etc. 

As a general rule, earned income comprises wages, salaries 

and other pay (including benefits in kind) received on account 

of paid work. Repayments of expenditure incurred on behalf of 

an employer are not considered earned income. 

Benefits in kind are in principle taxed at the actual value to the 

beneficiary. Otherwise, the benefit in kind is taxed on a 

(beneficial) lump-sum basis fixed by statute (car or housing 

provided by the company, etc.). 

Stock options granted by the employer are considered earned 

income and are taxable upon grant (i.e. on the 60th day 

following the day of the offer) if the options are accepted in 

writing within this 60-day period. If the options are taxable 

upon grant, the benefit in kind resulting from the grant of the 

option is determined on a lump-sum basis. The options are 

taxed at marginal income tax rates. 

Net income is determined in six stages 

• deduction of compulsory social security contributions; 

• deduction of actual or lump-sum business expenses; 

• economic exemptions, notably tax measures to promote 

investment and/or employment; 

• clearance of losses; 

• award of the ‘assistant spouse’ quota and marital quotient; 

• set-off of losses between spouses. 


Belgian Income Tax Rates 

Earned income (together with real estate income, ‘current’ 

alimony payments (see below) and – in very exceptional cases – 

investment income) is taxed at the following progressive 

tax rates: 

Taxable income Tax bracket 

Belgian tax brackets in EUR 

% Tax due Tax 

on the 

bracket 

Total 

0 7.900,00 7.900,00 25% - 1.975,00 1.975,00 

7.900,00 11.240,00 3.340,00 30% 1.975,00 1.002,00 2.977,00 

11.240,00 18.730,00 7.490,00 40% 2.977,00 2.996,00 5.973,00 

18.730,00 34.330,00 15.600,00 45% 5.973,00 7.020,00 12.993,00 

› 34.330,00 50% 12.993,00 

In addition to the above, municipal taxes are due varying from 

zero to 10% on the principal amount of income taxes charged, 

calculated on the basis of the above tax brackets. 

Each taxpayer is also entitled to one or more standard allo- 

wances (depending on his personal situation) as shown below. 

Additional tax relief may also be available in some cases. 

Standard tax 

deduction 

Marital 

quotient 

Standard tax deductions EUR (basis amounts) 

if taxable income not over 

23.900,00 

if taxable income between 

23.900,00 and 24.160,00 

if taxable income above 

24.160,00 

6.690,00 

6.690,00 less difference between 

taxable income and 23.900,00 

6.430,00 

30% 1 child 1.370,00 

Income limit 30.933,33 2 children 3.520,00 

Limit 9.280,00 3 children 7.880,00 

4 children 12.750,00 

5 children 17.620,00 

+ each child 4.870,00 

‹ 3 years old 510,00 


B Miscellaneous income 

This category of taxable income includes all income with the 

common characteristic of not being earned from work. 

The following income (non-limitative list) is considered as 

miscellaneous income (under certain conditions): alimony 

payments, occasional profits 

and proceeds, prizes and 

subsidies, capital gains from 

(un)developed property, and 

income from a sublease or the 

transfer of a lease. 

Except for ‘current’ alimony 

payments (meaning no arrears 

of alimony), this type 

of miscellaneous income is 

taxed at separate tax rates 

(varying between 10% and 

33%). 80% of the amount of 

‘current’ alimony payments is 

included in aggregate taxable 

income (cf. above). 

2.3 Belgian taxation of non-residents 

A General principles 

A Belgian non-resident, i.e. a person who has not established 

his domicile or the seat of his wealth in Belgium, is only taxable 

on that part of his income that is received from Belgian 

sources. Depending on the type of income received from 

Belgian sources, the individual may be required to file a 

Belgian non-resident income tax return. In some cases, the 

withholding tax or real estate tax paid will be final. 

Employees who work in Belgium without establishing tax resi 

dence here are, in principle, only taxable there if their salary 

cost is paid/borne by a Belgian tax resident or if they spend 

more than 183 days in Belgium. Profits from self-employment 

activity are, in principle, only taxable in Belgium if they are 

obtained by means of a Belgian establishment or result from 

business carried on in Belgium. 

The taxable income of a non-resident is subject to tax at the 

same rates as that of a resident. If a non-resident also 

receives other Belgian-source income, such as real estate 

income or director’s emoluments from a Belgian company, 


it is added to the income taxable in Belgium. Investment in 

come sourced in Belgium or abroad is excluded from the 

taxpayer’s aggregate taxable income but, in certain 

circumstances, can be subject to Belgian withholding tax. 

If the non-resident has a place of abode in Belgium or receives 

75% of his worldwide professional income from a Belgian 

source (or has treaty protection), he is entitled to the same 

deductions as a resident. If not, the standard deductions are 

disregarded or limited. 

B Belgian Special Tax Regime - General 

Under certain conditions, a foreign executive temporarily 

assigned to Belgium within an international group of 

companies may qualify for the special taxation regime. 

The executive is then treated as a non-resident for Belgian tax 

purposes, liable to Belgian personal income tax only on his 

Belgian-source income. 

Expatriates who qualify as fiscally non-resident are mainly 

management personnel, research personnel, and foreign 

ersonnel without managerial responsibilities who are so highly 

specialized that recruiting for their posts in Belgium is very 

difficult, if not impossible. To qualify, certain criteria have to 

be met: 

• the individual must be employed in a qualifying entity. This 

includes a scientific research centre or laboratory or a 

business under foreign control or part of an international 

group. Their employment could be in a control or 

coordination office of, a multinational; 

• the employment in Belgium must be temporary in nature; 

• the centre of the expatriate’s economic and personal 

interests may not be Belgium. 

An expatriate newly transferred to Belgium is presumed to be 

a ‘non-resident’ and not yet established as a Belgian 

inhabitant. He must, however, provide supporting evidence in 

a specific application for non-resident status. 

Belgian Special Tax Regime - Benefits 

The special tax regime recognizes that payments made by an 

employer to an expatriate fall into one of two distinct 

categories: 

• base salary and foreign service premium, both of which are 

taxable in Belgium to the extent that they relate to services 

performed in Belgium; 

• expenses reimbursed by the employer, some of which are 


not taxable (up to certain limits) for the expatriate and are tax 

deductible for the employer. 

Non-taxable allowances 

An expatriate is not taxed on reimbursements of supplementa- 

ry expenses that are incurred by him as a result of his 

recruitment or transfer to Belgium, whether paid as lump- 

sum allowances or as specific refunds of document-supported 

outlays. The Belgian tax authorities tend to treat as non-tax- 

able payment those costs that the expatriate would not have 

incurred if he had continued to work in his home country. 

These non-taxable allowances are divided into two parts: non- 

recurring costs (no limitation) and recurring costs (tax-free 

up to a limit of EUR 11,250 or EUR 29,750 for expats working in 

a control or coordination office of a multinational). 

Non-recurring costs and expenses that are non-taxable 

include: 

• costs and expenses incurred in moving to Belgium; 

• costs of preparing the accommodation in Belgium for 

occupancy; 

• costs and expenses incurred when moving out of Belgium. 

Recurring costs and expenses that are non-taxable (within 

certain limits, except for school fees) include: 

• the supplementary cost of accommodation and the cost of 

living here compared with the same costs in the home country; 

• school fees (primary and secondary education); 

• annual travel costs for the expatriate and his family to their 

home country (air travel, economy class); 

• loss incurred by his inability to rent out, or to obtain a normal 

market rent for, accommodation retained in his home 

country; 

• traveling expenses resulting from emergencies (death or 

serious illness of close members of the employee’s family or 

of his spouse); 

• exchange rate fluctuations; 

• tax equalization; 

• traveling expenses of children attending school abroad, 

incurred for them to visit their parents, not exceeding two 

trips per year. 

Travel exclusion 

In addition to the non-taxable allowances described above, the 

part of the salary relating to services that are rendered out- 

side Belgium (and that can be identified as such) is not subject 

to Belgian tax. In the absence of any other specific designation,

the proportion of overall remuneration relating to workdays 

spent abroad is excluded from taxable income. 

The following calculation is made to determine the ‘default’ 

exclusion for services rendered abroad: 

Travel exclusion = 

number of working days spent abroad 

total number of working days during the period 

The total working days in the (tax) period (in Belgium and 

abroad) may not normally include Saturdays, Sundays or 

Belgian public holidays, days of sickness or annual holidays. 

When calculating the number of working days spent abroad, 

the day of departure is considered spent in Belgium, with the 

exception that one-day trips abroad qualify as days spent 

abroad. The day of the return trip is considered as being spent 

outside Belgium. In addition, weekends and public holidays are 

excluded even if they are spent abroad on business trips. 

The expatriate must provide evidence of the number of working 

days spent abroad (assignment instructions, hotel bills, air 

tickets with boarding pass, visas, etc.). 

2.4 Tax filing obligation 

In general, employees working and taxed in Belgium need to file a 

Belgian income tax return each year. The fiscal year is a calendar 

year. The tax return is issued to the employee individually by the 

Belgian tax authorities after the calendar year has ended. 

For Belgian tax residents, the 

tax return should in principle 

be filed before 30 June of the 

year following the income 

year. For non-residents of 

Belgium, the due date is usually 

put back to September 

(or later) of the year following 

the income year. Please 

bear in mind that a tax filing 

obligation may also exist in 

the home country. 

Belgian beer is world-famous 



Social law 

obligations 

This Act implements EU Directive 96/71 on the posting of employees 

and states the following: when an employer has personnel that 

were hired abroad or work abroad, then, while they are working in 

Belgium, it has to draw up certain ‘social documents’ and observe a 

number of obligations imposed by Belgian employment law (sometimes 

referred to as ‘social law’). These provisions apply regardless 

of the location of the employer or the nationality of the posted 

employee. Nor is it relevant what social security system or income 

tax treatment applies. 

3.1 Limosa (www.limosa.be) 

3 

Every employer who employs an individual in Belgium has to prepare 

and maintain a separate personnel register with certain details 

regarding the identity of each foreign employee working in Belgium, 

including the period during which he was employed in Belgium. 

For employees not subjected to Belgian social security, a LIMOSA 

declaration has to be filed before the commencement of work in 

Belgium. 

A LIMOSA declaration must be filed for all foreign employees 

coming to work in Belgium temporarily or partially and who, in 

principle, are not subject to the Belgian social security scheme. 

Most important categories of individuals who are exempted from 

this obligation are: 

• Employees and self-employed persons from the industry of 

international transport of persons or goods. 

• Employees and self-employed persons who attend scientific 

congresses in Belgium. 

• Employees and self-employed persons who attend meetings in 

a closed circle in Belgium, not exceeding a total of 60 days per 

year at such meetings in Belgium. Furthermore, no such 

meeting may last longer than 20 consecutive calendar days. 

• Employees and self-employed persons who are sent to 

Belgium for the initial assembly and/or the first installation 


of an item, not exceeding 8 days. It must concern qualified and/ 

or specialized employees of the company delivering the item 

or the self-employed person delivering the item. 

• Specialized technicians carrying out urgent repair or 

maintenance works to machines or equipment, no longer 

than 5 days per month. 

• Self-employed business people who do not stay in Belgium for 

more than 5 days per month for their activities. 

• Scientists/researchers participating in a scientific program in 

a university or scientific institution in Belgium, no longer than 3 

months per calendar year for this express purpose. 

• Employees who are employed at any foreign public services as 

a statutory or contractual staff member. 

Employees of an international institution of public law that is 

established in Belgium. 

• Members of a diplomatic or consular mission. 

For your convenience, please find below a schematic overview regarding 

the LIMOSA obligation and an example of a Limosa Declaration 

Certificate (’L1 certificate’). 

Scope of application of LIMOSA rules 

You send 

your employee to 

Belgium on 

a temporary 

assignment 

NOTIFICATION 

REQUIRED 

You are a non-Belgian-resident employer 

You have engaged an employee whom 

you permanently employ only in 

Belgium: 

for a defined 

period 

NOTIFICATION 

REQUIRED 

for an undefined 

period 

NO 

NOTIFICATION 

REQUIRED 

You are a Belgian-resident employer 

You have engaged 

an employee 

whom you 

employ partly 

in Belgium and 

partly in other 

countries 

NOTIFICATION 

REQUIRED 

You are under a notification obligation only if you have engaged an employee 

whom you do not habitually employ in Belgium but whom you want to work or 

perform services in Belgium exceptionally and temporarily (whether or not 

for 100% of that employee’s work schedule). 

Exemption from the obligation to keep “social documents” 

As a result of filing the LIMOSA declaration, the employer will be 

exempted from the obligation to draw up the aforementioned social 

documents for a period of 12 months. 


After the initial 12-month period, the employer will still need to 

draw up the aforementioned documents and appoint a “social representative” 

(see below). 

A ‘Social documents’ 

Each company employing personnel in Belgium is required to 

prepare, maintain and retain certain employment-related 

documents in order to allow the Social Inspectorate in Belgium 

to verify whether it is in compliance with the law. These ‘social’ 

documents mainly include the personnel register, the work 

regulations and the individual payroll accounts. 

B ‘Social Representative’ 

These social documents have to be kept by a duly authorized 

individual residing in Belgium (i.e. the 

sociaal mandataris/mandataire social, or authorized 

representative for employment matters). 

The authorized representative is in charge of keeping the work 

regulations, the personnel register and the individual accounts 

for the foreign employer. PricewaterhouseCoopers, for 

instance, can arrange for someone within its organization to 

take on these duties. 

Work regulations 

Each company must draw up work regulations according to 

Belgian law. The work regulations contain clauses regarding 

the salary and working conditions applicable within the com- 

pany. A specific legal procedure must be adhered to when 

rawing up the work regulations. 

Separate personnel register 

All employers must keep a register of their personnel 

employed in Belgium. 

The personnel register consists of bound pages, numbered 

sequentially without interruption. The employees are each 

assigned a number in the register in the chronological order in 

which they are hired. 

Individual payroll accounts 

These documents must be drawn up for each employee 

working in Belgium and must be issued to the employees 

within legally specified time limits. The individual account gives 

an overview of the salary paid during the past calendar year 

for work performed in Belgium. It also mentions the (foreign) 

social security contributions withheld from the employee’s 



gross salary and any income tax deductions at source. In the 

case of a new employee, an individual payroll account 

mentioning certain limited details must already be issued 

within two months. 

Moreover, at the time of each monthly salary payment, a 

Belgian pay slip must be issued and handed over to each 

employee working in Belgium, even if the salary is paid abroad. 

Labor law applicable during work assignments 

When employing personnel in Belgium, a foreign employer has 

to observe at least the labor, salary and employment 

conditions laid down in Belgian statutory or administrative 

provisions or in Collective Labor Agreements that have been 

declared generally binding (and which carry criminal 

penalties). 


Enjoying the good life 

in Leuven 


Social 

security 

4 

Employees who work in Belgium are in principle covered by the 

Belgian social security system. However, depending on the 

nationality of the employee, an exception may apply under which 

the employee remains covered by his home social security system 

if the employee is seconded to Belgium. 

In general, the exception may apply to employees employed in the 

EU/EEA Member States or Switzerland or to employees from 

countries that have a social security treaty with Belgium. 

If an employee working in the EEA for an EEA-based employer 

(or place of business – in Dutch: exploitatiezetel /in French: siège 

d’exploitation) remains covered by the social security system of his 

home country, as an exception to the main rule that an employee is 

covered by the social security system of the work country, a 

so-called E101 statement must be applied for from the social security 

authorities of the home country. This statement serves as proof 

to the Belgian social security authorities that the employee 

continues to be covered in his home country (please note that, 

within the EEA, there may also arise an exception to the rule that 

one is covered by Belgian social security when working in Belgium 

and other EU Member States in the case of a multi-state 

employment structure). 

Belgium has social security treaties with the following countries: 

Algeria, Australia, Canada, Chile, Croatia, Israel, India, Japan, Korea, 

Macedonia, Morocco, San Marino, Tunisia, Turkey, Philippines, 

Quebec, Uruguay, USA 

On the basis of a social security treaty, a certificate of coverage 

can be applied for from the social security authorities of the home 

country to serve as proof to the Belgian social security authorities 

that the employee continues to be covered in his home country. 

Please note that a secondment under the home social security 

system is usually subject to certain conditions and time limits. 


Where there is no social security treaty, Belgian social security will 

apply, unless there is no link of subordination towards a Belgian or 

European employer or a place of business of the foreign company. 

In the latter case, no Belgian social security contributions are due, 

meaning that, for assignments from a non-EEA country to Belgium, 

the employee can remain subject to his home social security 

regime. 

4.1 Social security coverage 

If the conditions to be able to second an employee under the home 

social security scheme are unfulfilled, the employee will become 

subject to the Belgian social security scheme. 

In the salaried persons’ scheme, both employees and employers 

have to pay contributions to the National Office for Social Security 

(RSZ - ONSS). Belgian social security contributions (ONSS/RSZ) for 

an employee are calculated on the full gross salary of the employee: 

- 13.07% in employee’s contribution; 

- approximately 35% in employers’ contributions. 

Note that, in certain sectors, some minor differences may exist 

in the contribution level for employers. The precise percentage of 

social security contributions due by the employer will thus ultimately 

depend on the applicable joint committee and the number of 

employees under contract. Furthermore, numerous measures to 

promote employment in Belgium might reduce the amount of the 

employer social security contributions. 

The classic social security structure encompasses seven sectors: 

• Old-age and survivor’s pensions; 

• Unemployment; 

• Insurance for accidents & diseases; 

• Insurance for occupational diseases; 

• Family benefits; 

• Illness and disability insurance; 

• Annual vacation.

Immigration flow chart - Working in Belgium: the 10 steps 

Applicant 

Work Permit 

(WP) Authority 

q q 

❶ Prepare 

documents for 

application 

u 

❹ After approval 

of the WP, 

submit a visa 

application 

q 

❺ Collect visa 

from embassy or 

consulate 

❻ Application 

for a Residence 

Permit (RP) 

at the town 

council 

❿ Collects the 

RP from the town 

council 

In the applicant’s country of origin 

❷ Submit 

application for 

a WP 

q 

❸ Handling of 

application 

+ 

sends the WP 

to the local 

municipality 

Upon arrival in Belgium 

u 

t 

Municipality Local Police 

❼ Investigate 

application 

+ 

inform the 

local police 

❽ Performs 

police check 

within 

14 working days 

Immigration - Tax - Social Security - Law - Social Formalities 43 

q 

❾ Sends convocation 

letter for 

picking up the RP





Gaucheretstraat 90 I BE - 1030 Brussels - Belgium 

T +32 2 504 88 71 I F +32 2 504 88 70 

invest@fitagency.be I www.flandersinvestmentandtrade.com

Guide for foreign employees working in Belgium - Flanders Foreign ...

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